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2018 (9) TMI 973

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..... g so the classification of product is HSN 1518 and shall be subject to 5% CST as per Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and corresponding SGST Notification. Ruling:- Correct HSN Code of "Energy-G premium Oil" is HSN 1518 vide S. No. 90 of, Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and hence the rate of tax attracts 5%. - Ruling No. AAR/A .....

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..... on in FORM GST ARA-01, dated 7-4-2018 and paid prescribed fee in prescribed format having CPIN : SBIN 3718023700119896, dated 24-2-2018. The applicant seeks advance ruling on : Requesting for the clarification of Correct HSN Code of their product i.e. Energy-G premium oil On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdi .....

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..... . The applicant is of the view that the said Energy-G premium Oil falls under the HSN code : 1518 of Schedule 1 as per the Notification No. 1/2017-Central Tax (Rate), dated 28th July, 2017 (attracts 2.5%). The HSN Code : 1518, in the said notification reads as... Vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in .....

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